{"abstract":"This temporary rule implements the quarterly excise tax payment procedure for small alcohol excise taxpayers contained in section 11127 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, which amended section 5061 of the Internal Revenue Code of 1986. Before passage of this law, most Federal alcohol excise taxpayers paid the tax on a semimonthly basis. We are amending the applicable regulations on a temporary basis to incorporate the legislative change allowing quarterly payments. We also are soliciting comments from all interested parties on the implementation of this new procedure through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.","action":"Temporary rule; Treasury decision.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade Bureau","id":18,"url":"https://www.federalregister.gov/agencies/alcohol-and-tobacco-tax-and-trade-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/18","parent_id":497,"slug":"alcohol-and-tobacco-tax-and-trade-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/02/02/06-981.html","cfr_references":[{"chapter":null,"citation_url":null,"part":19,"title":27},{"chapter":null,"citation_url":null,"part":24,"title":27},{"chapter":null,"citation_url":null,"part":25,"title":27},{"chapter":null,"citation_url":null,"part":26,"title":27},{"chapter":null,"citation_url":null,"part":70,"title":27}],"citation":"71 FR 5598","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: This temporary rule is effective on January 1, 2006.","disposition_notes":null,"docket_ids":["T.D. TTB-41"],"dockets":[],"document_number":"06-981","effective_on":"2006-01-01","end_page":5605,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/02/02/06-981.xml","html_url":"https://www.federalregister.gov/documents/2006/02/02/06-981/quarterly-excise-tax-filing-for-small-alcohol-excise-taxpayers-2005r-441p","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-981?publication_date=2006-02-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-02-02/06-981/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":252,"last_updated":"2026-10-24 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-02-02/pdf/06-981.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-02-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/02/02/06-981.txt","regulation_id_number_info":{"1513-AB17":{"issue":"200810","html_url":"https://www.federalregister.gov/regulations/1513-AB17/quarterly-excise-tax-filing-for-small-alcohol-excise-taxpayers","title":"Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200810&RIN=1513-AB17&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AB17"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T18:09:22Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":5598,"subtype":null,"title":"Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers (2005R-441P)","toc_doc":"Small alcohol excise taxpayers; quarterly excise tax filing","toc_subject":"Alcohol, tobacco, and other excise taxes:","topics":["Administrative practice and procedure","Alcohol and alcoholic beverages","Authority delegations (Government agencies)","Beer","Caribbean Basin initiative","Chemicals","Claims","Customs duties and inspection","Electronic funds transfers","Excise taxes","Exports","Food additives","Freedom of information","Fruit juices","Gasohol","Imports","Labeling","Law enforcement","Liquors","Packaging and containers","Penalties","Puerto Rico","Reporting and recordkeeping requirements","Research","Scientific equipment","Security measures","Spices and flavorings","Stills","Surety bonds","Transportation","Vinegar","Virgin Islands","Warehouses","Wine"],"type":"Rule","volume":71}